Hi all,

I am a F1 student at NC who worked in California for 3 months during Summer 2011 on CPT. After that I am back to NC to continue the studies. For NC tax purposes, am I considered as a Resident or part-time resident or non-resident ?

Thanks.

You are a full-year NC resident. For CA purposes you are a non-resident, so file your state taxes accordingly.

Actually, as an international student, you are non-resident for BOTH states.